Module code | IOK 211 |
Qualification | Undergraduate |
Faculty | Faculty of Economic and Management Sciences |
Module content | Introduction to the audit environment. Nature, objectives, history and development of internal auditing. The internal auditing profession and the role of the Institute of Internal Auditors (IIA). Ethical code and standards of internal auditors (IPPF). An organisation’s internal control environment and internal control systems. Introduction to Information Technology (IT). General controls and application controls frameworks. The internal audit process and tools and techniques used during the audit Introduction to sampling. |
Module credits | 16.00 |
Programmes | |
Service modules | Faculty of Engineering, Built Environment and Information Technology |
Prerequisites | FRK 111 and FRK 121 |
Contact time | 3 lectures per week |
Language of tuition | Separate classes for Afrikaans and English |
Department | Auditing |
Period of presentation | Semester 1 |
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